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1 - 10 of 16 (0.30 seconds)Bhopal Sugar Industries Ltd vs Sales Tax Officer, Bhopal on 14 April, 1977
In the aforesaid decision, the apex court reiterated the principles laid down by it in the earlier decisions as under (see page 48 of 40 STC) :
The Bombay Stamp Act, 1958
The Indian Stamp Act, 1899
Gujarat Sales Tax Act, 1969
Section 44AB in The Income Tax Act, 1961 [Entire Act]
Gordon Woodroffe & Co vs Sheikh M. A. Majid & Co on 22 March, 1966
(v) Perusal of the Gujarat Stamps Supply and Sales Rules, 1987 (hereinafter referred to as "the Rules") indicates that the "stamp vendors" are purchasers of stamp papers under the contract of sale and there is no contract of agency between the Government and the stamp vendors. Reference is made to the decisions of the Supreme Court in Gordon Woodroffe and Co. (Madras) Ltd. v. Sheikh M. A. Majid and Co., AIR 1967 SC 181 ; Sri Thirumala Venkateswara Timber and Bamboo Firm v. Commercial Tax Officer [1968] 21 STC 312 ; AIR 1968 SC 784 ; and Bhopal Sugar Industries Ltd. v. Sales Tax Officer [1977] 40 STC 42 ; [1977] 3 SCC 147.